Document Details

Document Type : Thesis 
Document Title :
THE USE OF RESPONSIBILITY ACCOUNTING SYSTEM AS ATOOL OF CONTROL AND PERFORMANCE EVALUATION ( EMPIRICAL STUDY ON THE HEALTHINSURANCE COMPANIES IN JEDDAH
استخدام نظام محاسبة المسؤولية كأداة للرقابة وتقويم الاداء ( دراسة ميدانية على شركات التامين الصحية بمحافظة جدة
 
Subject : Faculty of Economics and Administration 
Document Language : Arabic 
Abstract : This study aims to examine the impact of the use of responsibility accounting in control and for performance evaluation in the Health Insurance companies in Jeddah. The study explores the views of managers and officials from all executive and administrative levels of the Health Insurance companies, on the impact of using responsibility accounting in control and performance evaluation that leads to performance improvement and operational effectiveness. To achieve this end, the study employs analytical approach on the study sample. The study was conducted on a random sample of managers and officials from the senior and executive managements of the Health Insurance companies in Jeddah. The researcher used appropriate Statistics Methods to analyze the data. A number of findings have been reached, the most significant of which are: first, the presence of proper organizational structure, responsibility centers, accounting, budgeting, reporting and incentive in the Health Insurance companies improve their performance and operational effectiveness. Second, the utilization of responsibility accounting in control and evaluative in the Health Insurance companies improves their performance and operational effectiveness. Finally, the implementation of responsibility accounting in the Health Insurance companies improves their performance and operational effectiveness. Based on the study findings, the research makes a number of recommendations as follows: first, it is recommended that Insurance Health companies should persist on using control techniques that improve performance. Second, employees should be allowed to participate in developing the standards of the budgeting system so that the they become clearer and more achievable. Third, employees should be allowed to participate in developing the incentive system in order to encourage their performance. Finally, it is recommended for companies to constantly develop the components of the responsibility accounting in order to improve the control effectiveness and to be able to evaluate performance properly, making it convenient for the community implementing it as well. 
Supervisor : Dr. Najla Ibrahim Yahya Abdel Rahman 
Thesis Type : Master Thesis 
Publishing Year : 1439 AH
2018 AD 
Added Date : Thursday, February 22, 2018 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
فاطمة مساعد الشمرانيAL- Shamrani, Fatimah MuseadResearcherMaster 

Files

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 43137.pdf pdf 

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